C/85076/2025 — COMMISSIONER OF CUSTOMS-NHAVA SHEVA - V vs M/s. VODAFONE IDEA LTD

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, MUMBAI

REGIONAL BENCH - COURT NO. II

Customs Appeal No. 85076 of 2025
And Customs Cross Objection No. 86181 of 2025

(Arising out of Order-in-Appeal No. 347 (Gr.VA)/2023 (JNCH)/Appeals dated 21.03.2023 passed by the Commissioner of Customs (Appeals), JNCH, Nhava Sheva, Mumbai -II)

Commissioner of Customs, NS-V

.… Appellant Jawaharlal Nehru Custom House,
Nhava Sheva, Distt.-Raigad, Uran, Maharashtra- 400 707.

Versus

Vodafone Idea Limited,

  …. Respondent 

Vodafone House, Building A,
Corporate Road, Off S.G. Highway,
Prahladnagar, Ahmedabad,
Gujrat- 380 051.

APPEARANCE: Shri Mahesh Patil, Authorized Representative for the Revenue Shri Akhilesh Kangsia a/w Shri Bharat Menon, Advocates for the Respondent

CORAM: HON’BLE MR. AJAY SHARMA, MEMBER (JUDICIAL) HON’BLE MR. M.M. PARTHIBAN, MEMBER (TECHNICAL)

FINAL ORDER NO. A/85733/2026

Date of Hearing: 02.06.2026 Date of Decision: 02.06.2026

Per: Ajay Sharma

This appeal has been filed by the Revenue and the amount involved herein is Rs.3,75,665/- pertaining to differential duty. Since the amount involved is much below the threshold limit, therefore, in view of the New Litigation Policy dated 02.11.2023, the appeal filed by the Revenue is dismissed.

to differential duty. Since the amount involved is much below the threshold limit, therefore, in view of the New Litigation Policy dated 02.11.2023, the appeal filed by the Revenue is dismissed.

C/85076/2025 2 2. Cross-objection filed by the Respondent also stands disposed of.

(Dictated and pronounced in open court)

  (Ajay Sharma) 

  


 Member (Judicial) 

(M.M. Parthiban) Member (Technical)

Sinha